Chwilio Deddfwriaeth

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Money or money’s worth

171.Paragraph 1 provides that unless expressly provided otherwise, the chargeable consideration for a land transaction is defined as any consideration given in money or money’s worth for the subject-matter of the transaction, directly or indirectly by the buyer or a person connected to the buyer.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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